cra-arc.gc.ca — Vendors and service providers who sell to eligible Ontario First Nations customers should be aware of reporting procedures for the point-of-sale relief of an amount equal to the provincial part of the harmonized sales tax (HST). GST/HST Info Sheet GI-106, Ontario First Nations Point-of-Sale Relief Reporting Requirements for GST/HST Registrant Suppliers discusses how GST/HST registrants who provide this credit at the point of sale would be required to report the HST, beginning September 1, 2010.